The manufacture and sale of carpet underlay is a highly competitive industry in which constant efforts are being made to reduce the costs of carpet underlays being manufactured while providing a carpet underlay of satisfactory quality. Basically, it has been found that the use of any material which is less expensive than the usual materials employed while having the desired structural characteristics or the use of any process which is comparatively more simple than the commonly used processes or which employs commerically available equipment will give the manufacturer a marketing advantage.